International Financial Reporting Standards (IFRS) convergence correlation towards increasing the value relevance of accounting information

Abstract

This article aims to determine the correlation between the Convergence of International Financial Reporting Standards (IFRS) and increasing the value relevance of accounting information. This research uses a literature review survey or literature observation from various international and national journals. This research concludes that most of the articles discussing the influence of the Convergence of International Financial Reporting Standards (IFRS) can increase the value relevance of accounting information in Indonesia. This research will add in-depth insight into whether International Convergence of Financial Reporting Standards (IFRS) can increase the value relevance of accounting information.